BharatNotes Comptroller and Auditor General (CAG)
Constitutional authority under Article 148 who audits the accounts of Union and State governments, certifying whether funds were spent on authorised purposes and with financial propriety.
Context & Background
Inherited from the British Auditor-General; constitutionalised at Independence to ensure legislative control over executive expenditure.
UPSC Exam Relevance
Articles 148–151; differences between CAG and internal audit; role in financial accountability; appointment/removal similar to a judge of the Supreme Court.
